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The Effect of Corporate Goverment in Tax Planning: An Empirical Study
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The purpose of this study is discuss the effect of Corporate Governance in the Tax Planning, has been made in a sample of Iraqi Industrial contribution Companies listed in Iraqi Stock Exchange Market (ISE) , for the period from 2008 to 2012.The study used the" Experimental Research Approach" . Also used the (Modified Jones Model, 1995) in order to measure the corporate governance, to measure the extent of the practice of corporate governance in the samples companies. While it use to measure tax planning, the model that used by studies and researches of tax that adopted in discussions of tax reform, by analyzing the financial statements of companies  to reach  a measurement  for  the two variables of the study.  The study results indicate that there was no significant effect of corporate governance in tax planning. The most important conclusion that study found: That the intersection that may caused by corporate governance in tax rules not due to deficiencies afflict the corporate governance systems, but due to tax rules proceed from the premise of "public interest" while the principles and rules of corporate governance proceed from, "the premise of public interest and shareholders’ interests " so the problem of incompatibility between them has emerged because of the difference and conflict of  interests.  The study

 also found that Iraqi companies a sample of Research are arise to tax planning practice according to the results of the analysis of financial statements of these companies. And also found that the choice of the company to its tax strategy to be based on personal objectives of the management, regardless whether those objectives are compatible or incompatible with the objectives of the Tax Administration and the objectives of the society, according to the principle of maximizing the benefits of each side to own at the expense of other sides.

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Publication Date
Mon Apr 05 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education (turcomat)
Availability of the Common Core State Standard for Mathematics (CCSSM) in Mathematics Textbook of the 5th Bio-Scientific Grade
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The aim of the research is to: Analyzing the content of the mathematics textbook of the 5th bio-scientific grade according to the Common Core State Standard for mathematics (CCSSM), and to identify the extent of their inclusion of these standards. To achieve this goal, the researcher built the CCSSM after reviewing the literature that dealt with those standards, and its validity was verified by presenting it to a group of referees specialized in the field of methods of teaching mathematics. Thus, the criteria in their final form consisted of six main criteria which are:(numbers and quantities, algebra, conjugations, modeling, geometry, statistics and probability) and included (47) sub-indicators, Then the researcher analyzed the content of

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Publication Date
Thu Nov 14 2019
Journal Name
Advances In Intelligent Systems And Computing
The Application of Bus Rapid Transit System in the City of Baquba and Its Impact on Reducing Daily Trips
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Publication Date
Thu Dec 26 2019
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE DIURNAL BIRDS OF PREY (RAPTORS) IN THE MESOPOTAMIAN MARSHES OF SOUTHERN IRAQ WITH NOTES ON THEIR CONSERVATION STATUS
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Birds of prey (Raptors) are top predator avian species that many migrate annually through Mesopotamian marshes in southern Iraq toward their wintering grounds in Arabia and Africa, while others are breeding residents; however, information on their current status is scarce. From January 2016 to April 2019, a total of 20 field expeditions were conducted in the geographical zone of the Mesopotamian marshes, wetlands of international importance. The survey covered the Central Marshes, Al-Hammar and Hawizeh Marsh. One of the objectives of the field surveys is to list the raptors species that wintering and/or migrating through the Mesopotamian marshes and to understand their current spatial and temporal distribution. In the present study, a to

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Female Avenger: Violence, Absurdity, and Black Humour in Roald Dahl's Short stories
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Roald Dhal's is a prominent British short story writer who presented a fictional world full of contradictions and ironies. It is also full of double meanings where things are not what they appear to be and where meaninglessness is a prominent component. Dahl's world is also colored with blackness and grotesqueness; full of comedy that makes you shiver instead of laugh and characters who invite a sneak peek into a different side, a dark side of human nature. Dahl's themes are various and gripping but usually revolve around the triangle that frames his fiction: violence, humour, and absurdity. What seems to be a prominent and recurrent theme that intersects with every element in this triangle is revenge. In one story after another Dahl pre

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
The Play as Intellectual Ping-Pong: Art and Politics in Tom Stoppard's Travesties
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Throughout history, artists have played many important roles in society.

Generally speaking, the role of the artist is defined by the society he is part of.

Indeed, there are as many ideas as to the role of the artist and, ultimately the purpose

of art in society, as there are types of art. This is, as a matter of fact, neither a new

question- the dialogue has been present within art for centuries- nor probably one

that will ever fully be answered.

Tom Stoppard came to prominence in the mid-sixties, when art and politics

were closely linked, and theatre sought to change the world. Stoppard would have

none of that: his work has no overt message, no political program. In fact,

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Publication Date
Thu Sep 29 2022
Journal Name
Al–bahith Al–a'alami
Advertisement content in the Iraqi satellite channels and their commitment to advertisement ethics.
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The problem of the study is to monitor the content presented in the Iraqi satellite channels to identify the nature of the ideas contained in these ads and to identify the values ​​carried by the creative strategies and ad campaigns that use. Where the satellite is one of the most important technological developments in the field of communications in the nineties and the ads in various forms and functions one of the contents provided by satellite channels where these channels are keen to direct their messages in particular and communication, in general, to address a certain audience and convince and influence in order to achieve certain purposes of the source Or the body from which it originates, especially those that result in an in

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Modeling sequential preparation with rheumatoid tonsils in Nineveh for the period 2004-2009
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Abstract
             In this research will be treated with a healthy phenomenon has a significant impact on different age groups in the community, but a phenomenon tonsillitis where they will be first Tawfiq model slope self moving averages seasonal ARMA Seasonal through systematic Xbox Cengnzla counter with rheumatoid tonsils in the city of Mosul, and for the period 2004-2009 with prediction of these numbers coming twelve months, has found that the specimen is the best representation of the data model is the phenomenon SARMA (1,1) * (2,1) 12  from the other side and explanatory variables using a maximum temperature and minimum temperature, sol

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Constructivism in the square Kufic script: خالد عامر مشتت البياتي - كفاح جمعة حافظ
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This research interested to study the structural configuration in the square kufi script, as the kufi script is one of the oldest Arabic fonts, and this name was named according to the city of Kufa, so its types, forms, and designations were numerous, including the square kufic script, which was characterized by being a very straightforward engineering script based on the principle of squaring in building letters to form an engineering body that governs its construction of a set of organizational relationships and design bases according to an engineering structural system. The researchers identified the problem of his research with the following question: What is the Structural configuration in the square Kufic script?
Therefore, the

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Publication Date
Sun Sep 27 2020
Journal Name
Journal Of The College Of Education For Women
John Tyler and his Role in the America Domestic and Foreign Policy (1841-1845)
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The current paper highlights an important character represented by the American president John Tyler 1841 – 1845, who is considered the tenth American president. The importance of this paper lies in identifying his personality in terms of his upbringing and the political activities he practiced before assuming the presidency and his most significant internal achievements, which showed his decisions as a president. He was fully prepared to support national policies since they do not exceed the authorities of the states. With his achievements in the foreign policy, he was capable to draw and define the features of the American foreign relations that were in harmony with the general situation in the United States of America at that time.

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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
meta and its dimensions in the designed bio-formation - virtual reality environment - a model
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This study revolves around the rapid changes of science and a comparison of the formal and practical aspects and the reason behind summoning the changes and their types, which are subject to the influence of the recipient. This transformation represents formal and intellectual production cycles and formal functional generation that is subject to the goals of the system of multiple differences at the level of time and place. It meets the needs and the request for change, but access to it comes through multiple systems and portals that are different from the normal and the usual, so this study was called (meta and its dimensions in the designed biological formation (virtual reality environment - a model). The research seeks to find solutio

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